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中小企业是我国经济的重要组成部分,为地方的经济发展作出了巨大贡献。中小企业多依赖地方资源生产,表现为资源消耗性大、环境破坏力强等特点,给地方造成了严峻的环境问题。在立法上,有刚出台的新《环保法》和已提出征求意见稿《环境保护税法》等作为保障,但对地方性的环境污染并没有太多特别的规定,在实际执法过程中,中小企业污染治理这一环节更是存在颇多问题。本文旨在通过对中小企业污染治理目前存在的法律问题进行分析,结合已有的法律对此类问题提出有效建议。
Small and medium-sized enterprises are an important part of our economy and have made tremendous contributions to the economic development of the localities. The dependence of SMEs on local resource production is characterized by large resource consumption and strong environmental destruction, which have posed serious environmental problems for localities. In the legislation, there are just the new “Environmental Protection Law” and the draft “Environmental Protection Tax Law” that has been put forward as a safeguard. However, there are not too many special provisions on local environmental pollution. In the actual law enforcement process, Enterprise pollution control this link there are many problems. The purpose of this paper is to analyze the existing legal problems of SME pollution control and put forward some effective suggestions on these issues in combination with the existing laws.